The Availability of The Requirements For Implementing The Balanced Scorecard In Cement Manufacturing Companies Operating In Libya (A Case Study: Al-Ahlia Cement Joint Stock Company)

Abstract

This study aimed to determine the extent to which the requirements for implementing the Balanced Scorecard (BSC) are available in Cement manufacturing Companies operating  in Libya. To achieve the study's objectives, of the study, a descriptive analytical approach was adopted, utilizing a questionnaire as the primary tool for primary data collection. The questionnaire was distributed to a sample of employees at the Al-Ahlia Cement Joint Stock Company. The study reached several key findings, most notably: Al-Ahlia Cement Joint Stock Company possesses the necessary requirements to implement the balanced scorecard across its four dimensions (financial, customers, internal processes, and learning and growth), as the availability of these dimensions within the company was found to be high. Based on the results, the study recommended the necessity of conducting training courses for the employees in Al-Ahlia Cement Joint Stock Company to familiarize them with the use of the balanced scorecard. Additionally, it emphasized the need to Increase research efforts regarding modern management accounting techniques.